HC explains time limit for making application for revocation of GST cancellation

Neo Built through its proprietor Vs ETO-cum-Proper Officer and another  (Punjab and Haryana High Court) For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act and where cancellation order was passed upto 12.06.2020, the later of the following dates shall be considered:- a. Date of service of the said cancellation order; or b. 31st day of August, 2020. It must be mentioned here that around this time the country was affected by the Coronavirus pandemic and ultimately the respon...